508 - Information to Be Supplied to Non-Residents.

NY Real Prop Tax L § 508 (2019) (N/A)
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§ 508. Information to be supplied to non-residents. 1. No later than fifteen days prior to the date required by law for completion and filing of the tentative assessment roll, any person or corporation, who or which owns or has an interest in real property in a city or town and is a non-resident thereof, may file with the clerk thereof a written demand for a list of each parcel of real property assessed in his or its name, the assessed valuation of each such parcel and any separate assessment thereof for special district or school district purposes made pursuant to subdivision two of section five hundred four of this chapter and the time and place at which the board of assessment review will meet for the purpose of hearing complaints relative thereto. No later than five days after completion and filing of the tenative assessment roll, the assessors shall mail the requested information to such person or corporation. Failure to comply with such demand shall not affect the validity of the assessment.

2. Upon written application received by the assessor or the board of assessment review on or before the date on which such board of assessment review is required by law to meet for the purpose of hearing complaints on the tentative assessment roll by a person who is a non-resident of a city or town or by a corporation owning real property in more than one city or town in the county, the board of assessment review shall fix a time subsequent to the day it will meet to hear complaints, but not later than twenty-one days after that day for a hearing to review the assessment of the real property of such person or corporation in their city or town. The board of assessment review shall send written notice to each applicant of the date, time and place of the adjourned hearing at least ten days prior to the date of such adjourned hearing.